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Information Gathering

Tax

Recent court decisions on Legal Professional Privilege

Amanda Guruge, May 9 2022

This article was originally posted on CCH iKnow. Two recently decided cases have provided some important insights into how legal professional privilege works in the context of inquiries conducted by the Australian Securities and Investments Commission (ASIC) and the ATO. Legal professional privilege (“LPP”) is a vitally important doctrine in our...

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Tax

ATO access & information gathering powers - finding the right balance?

Bruce Collins, May 9 2022

This article was originally posted on CCH iKnow, in the lead up to a webinar run by Bruce Collins on recent ATO access and information gathering power litigation matters. Parliament has granted the Commissioner significant powers to gather information and evidence for the purposes of the various taxation laws which he has responsibility to...

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